| Scrip code | 520056 |
|---|---|
| NSE Symbol | TVSHLTD |
| MSEI Symbol | NOTLISTED |
| ISIN | INE105A01035 |
| Name of company | TVS Holdings Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 13-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 13-05-2026 15:15:00 |
| End date and time of board meeting | 13-05-2026 16:05:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 2,08,351.00 | 7,99,221.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | (4,879.00) | (7,398.00) |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 12,81,887.00 | 47,66,084.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Other Operating revenue | 73,394.00 | 2,57,543.00 |
| Total other revenue from operations | 73,394.00 | 2,57,543.00 | |
| Total Revenue From Operations | 15,58,753.00 | 58,15,450.00 | |
| Other income | 3,005.00 | 7,000.00 | |
| Total income | 15,61,758.00 | 58,22,450.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 9,10,050.00 | 33,28,414.00 | |
| Purchases of stock-in-trade | 42,108.00 | 1,23,066.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 609.00 | 37,905.00 | |
| Employee benefit expense | 1,26,939.00 | 4,80,380.00 | |
| Finance costs | 65,263.00 | 2,61,743.00 | |
| Depreciation, depletion and amortisation expense | 37,187.00 | 1,40,582.00 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 0.00 | 0.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 2,37,640.00 | 9,29,365.00 |
| Total other expenses | 2,37,640.00 | 9,29,365.00 | |
| Total expenses | 14,19,796.00 | 53,01,455.00 | |
| 3 | Total profit before exceptional items and tax | 1,41,962.00 | 5,20,995.00 |
| 4 | Exceptional items | 0.00 | (5,040.00) |
| 5 | Total profit before tax | 1,41,962.00 | 5,15,955.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 52,453.00 | 1,75,235.00 |
| 9 | Deferred tax | 1,444.00 | (2,380.00) |
| 10 | Total tax expenses | 53,897.00 | 1,72,855.00 |
| 11 | Net Profit Loss for the period from continuing operations | 88,065.00 | 3,43,100.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | (1,529.00) | (4,081.00) |
| 15 | Total profit (loss) for period | 86,536.00 | 3,39,019.00 |
| 16 | Other comprehensive income net of taxes | 19,947.00 | 49,913.00 |
| 17 | Total Comprehensive Income for the period | 1,06,483.00 | 3,88,932.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 42,411.00 | 1,69,569.00 | |
| Total profit or loss, attributable to non-controlling interests | 44,125.00 | 1,69,450.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 52,347.00 | 1,94,266.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 54,136.00 | 1,94,666.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 1,012.00 | 1,012.00 | |
| Face value of equity share capital | 5 | 5 | |
| 21 | Reserves excluding revaluation reserve | 6,45,561.00 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 209.62 | 838.12 | |
| Diluted earnings per share from continuing operations | 209.62 | 838.12 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | 209.62 | 838.12 | |
| Diluted earnings per share | 209.62 | 838.12 | |
| 23 | Debt equity ratio | 4.8800 | 4.8800 |
| 24 | Debt service coverage ratio | 0.0 | 0.0 |
| 25 | Interest service coverage ratio | 0.0 | 0.0 |
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 5,15,955.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for decrease (increase) in inventories | (4,262.00) | |
| Adjustments for decrease (increase) in trade receivables, current | (85,317.00) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (53,562.00) | |
| Adjustments for decrease (increase) in other non-current assets | (1,583.00) | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | (72,456.00) | |
| Adjustments for other bank balances | 3,233.00 | |
| Adjustments for increase (decrease) in trade payables, current | 2,28,393.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 11,486.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 1,40,582.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 15,512.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 44,967.00 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | (6,334.00) | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 4,331.00 | |
| Adjustments for share-based payments | 1,966.00 | |
| Adjustments for fair value losses (gains) | 8,054.00 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (4,82,941.00) | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | (374.00) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (2,56,967.00) | |
| Net cash flows from (used in) operations | 2,58,988.00 | |
| Dividends received | 0.00 | |
| Interest paid | (31,430.00) | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 1,76,688.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | 1,13,730.00 | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 34,118.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 19,173.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 9,157.00 | |
| Purchase of property, plant and equipment | 3,29,309.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 427.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 4,178.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | (3,01,456.00) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 23,087.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | (608.00) | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 2,69,900.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 43,761.00 | |
| Dividends paid | 45,756.00 | |
| Interest paid | 24,917.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 1,79,161.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (8,565.00) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | (8,565.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 4,70,703.00 | |
| Cash and cash equivalents cash flow statement at end of period | 4,62,138.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 4,62,138.00 | ||
| Bank Balance other than (a) above | 78,156.00 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 2,68,478.00 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 36,13,804.00 | ||
| Investments | 1,21,651.00 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 95,486.00 | |
| Total of Other Financial assets | 95,486.00 | ||
| Total Financial Assets | 46,39,713.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 2,45,920.00 | ||
| Current tax assets (Net) | 2,595.00 | ||
| Deferred tax Assets (Net) | 97,618.00 | ||
| Investment Property | 14,565.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 6,13,648.00 | ||
| Capital work-in-progress | 97,583.00 | ||
| Intangible assets under development | 1,09,867.00 | ||
| Goodwill | 43,990.00 | ||
| Other Intangible assets | 1,75,372.00 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 3,13,200.00 | |
| 2 | Right of Use Asset held for surrender | 46,696.00 | |
| Total of Other non-financial assets | 3,59,896.00 | ||
| Total Non Financial Assets | 17,61,054.00 | ||
| Total assets | 64,00,767.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 1,012.00 | ||
| Other equity | 6,45,561.00 | ||
| Total equity attributable to owners of parent | 6,46,573.00 | ||
| Non controlling interest | 64263900000 | ||
| Total equity | 12,89,212.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 15,121.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 9,81,407.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| (C ) | Debt Securities | 4,90,294.00 | |
| (d) | Borrowings (Other than Debt Securities) | 28,03,891.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 3,21,449.00 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 2,47,446.00 | |
| Total of Other financial liabilities | 2,47,446.00 | ||
| Total Financial Liabilities | 48,59,608.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 14,565.00 | |
| (b) | Provisions | 83,240.00 | |
| (C ) | Deferred tax liabilities (Net) | 35,500.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 1,18,642.00 | |
| Total of Other non-financial liabilities | 1,18,642.00 | ||
| Total Non Financial Liabilities | 2,51,947.00 | ||
| Total liabilities | 51,11,555.00 | ||
| Total equity and liabilites | 64,00,767.00 | ||
| Disclosure of notes on assets and liabilities | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results are audited or unaudited | Unaudited | Audited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | a) Automotive Vehicles & Parts | 13,21,784.00 | 48,90,970.00 |
| 2 | b) Financial Services | 2,45,522.00 | 9,51,869.00 |
| 3 | c) Others | 0.00 | 0.00 |
| Total Segment Revenue | 15,67,306.00 | 58,42,839.00 | |
| Less: Inter segment revenue | 5,548.00 | 20,389.00 | |
| Revenue from operations | 15,61,758.00 | 58,22,450.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | a) Automotive Vehicles & Parts | 1,06,336.00 | 3,99,418.00 |
| 2 | b) Financial Services | 44,336.00 | 1,51,138.00 |
| 3 | c) Others | 0.00 | 0.00 |
| Total Profit before tax | 1,50,672.00 | 5,50,556.00 | |
| i. Finance cost | 8,710.00 | 29,561.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 1,529.00 | 9,121.00 | |
| Profit before tax | 1,40,433.00 | 5,11,874.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | a) Automotive Vehicles & Parts | 20,76,729.00 | 20,76,729.00 |
| 2 | b) Financial Services | 43,24,038.00 | 43,24,038.00 |
| 3 | c) Others | 0.00 | 0.00 |
| Total Segment Asset | 64,00,767.00 | 64,00,767.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 64,00,767.00 | 64,00,767.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | a) Automotive Vehicles & Parts | 15,78,408.00 | 15,78,408.00 |
| 2 | b) Financial Services | 35,33,147.00 | 35,33,147.00 |
| 3 | c) Others | 0.00 | 0.00 |
| Total Segment Liabilities | 51,11,555.00 | 51,11,555.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 51,11,555.00 | 51,11,555.00 | |
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Items that will not be reclassified to profit or loss | 266600000 | 1700600000 |
| Total Amount of items that will not be reclassified to profit and loss | 266600000 | 1700600000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (856.00) | 766.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | 1644300000 | 3360700000 |
| Total Amount of items that will be reclassified to profit and loss | 1644300000 | 3360700000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 18.00 | (66.00) |
| 5 | Total Other comprehensive income | 19,947.00 | 49,913.00 |
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | N C RAJAGOPAL & CO | Yes | 30-09-2028 | ||
|---|---|---|---|---|---|